Une fois qu'ils enterrent les morts et reviennent —s'ils peuvent commencer et finir [une section du Shema] avant d'arriver au dossier [Ils feraient des dossiers de personnes en deuil pour le réconforter au retour de la tombe.], ils devraient commencer; et sinon, [si la distance entre la tombe et l'endroit où ils ont fait le dossier était courte, de sorte qu'il n'y avait pas le temps d'être et de finir avant d'arriver au dossier], ils ne devraient pas commencer. Ceux qui se tiennent dans le fichier—les intérieurs [(qui voient les personnes en deuil)] sont exempts; les extérieurs sont obligatoires.
Tosefta Berakhot
The grooms and all [others] who are involved in [other] Mitzvot (commandments) are exempt from reading [the] Shema and from [the Amidah] prayer and from Tefillin (phylacteries), as it is said, “… when you sit in your house”, (Deuteronomy 6:7) which excludes grooms, “and when you walk on the way”, (Deuteronomy 6:7) which excludes those who are involved in mitzvot.
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Tosefta Berakhot
They have buried the dead [person] and lined up in a row. The [outer] row that sees the inner [row] is exempt [from saying the Shema] and the [outer] row that does not see the inner [row] is obligated [to say the Shema]. Rebbi Yehudah says, “If there is only one row there, then those who are standing there for the sake of honor [of the dead] are obligated [to say the Shema], [and those who are standing there] for the sake of the mourner are exempt [from saying the Shema].” [Later] they went down to eulogize [the dead person]. The people that see the inner row are exempt [from saying the Shema], and some say, “those who are behind them [are exempt as well].” And those that do not see the inner row are obligated [to say the Shema]. The one that says the eulogy and all of those who are involved in the eulogy stop [the eulogy] to read the Shema, but they do not stop [the eulogy] to pray [the Shmoneh Esreh]. It happened [once] that the Rabbis stopped [the eulogy] for the reading of the Shema and [the] prayer [of Shmoneh Esreh].